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<h1>Income Tax Rules Updated: New Forms for Charitable Income Options Under Section 11, Electronic Filing Required</h1> The Income-tax (1st Amendment) Rules, 2016, effective from April 1, 2016, amend the Income-tax Rules, 1962. The amendment replaces Rule 17, detailing the procedure for exercising options under Section 11 of the Income-tax Act, 1961. It introduces Form No. 9A for exercising options related to income for charitable or religious purposes, and Form No. 10 for statements to the Assessing Officer. Both forms must be submitted electronically with digital signatures or electronic verification codes. The Principal Director General of Income-tax (Systems) will specify filing procedures and ensure data security. These changes aim to streamline compliance for trusts and institutions.